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Zoltán Horváth

Zoltán Horváth

Senior advisor, Tax services

A lawyer and tax consultant by qualification with more than 8 years of experience in respect of Hungarian and international companies in the areas of tax audit and consultancy. Started a tax professional career at HTCA, gaining a wide range of experience in VAT and PIT tax audits affecting companies and private individuals.

Then worked as a senior tax consultant, assisting clients in offering solutions to their problems in relation to a number of tax types including VAT, PIT, corporate and dividends tax, and local business tax. Joined the tax litigation team of RSM Hungary in the autumn of 2017, being primarily involved in representation before the tax authority, providing assistance in tax administration proceedings and consultancy.”


Zoltán Horváth's topics

Cafeteria – the taxation of employer group insurance schemes is changing!

According to the Personal Income Tax Act, regarding taxable personal insurance schemes (including both risk or non-risk insurance schemes) that are starting in 2018 but continuing into 2019, it was possible for the employer to pay the premium more favourably than salaries. Regarding insurance years commencing in 2019, this favourable transitional rule can no longer be applied. Accordingly, companies must give due consideration to the conditions under which they can optimise these benefits.

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Updated! Social contribution tax rate cut to 17.5% from 1 July 2019

The new Act on Social Contribution Tax effective from 1 January 2019 was basically novel relative to former regulation in terms of the integration of health contribution and the transformation of the system of allowances while the reduction of the tax rate with effect from 1 July made employment cheaper. A further 2 percentage point reduction is expected from 2020.

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Companies may expect HU TA audit in relation to online invoicing data reporting

According to the communication of HU TA, from 21 January, the county and Budapest directorates of the tax authority will perform audits based on risk analyses at the taxpayers obliged to report invoicing data online. Those who failed, based on available control data, to report data on their supplies with a VAT content over 100 thousand forints, can expect an appearance from the tax authority.

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